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Canadian Pre-construction HST Rebate Calculator

Estimate the GST/HST New Housing Rebate or the New Residential Rental Property (NRRP) Rebate for pre-construction properties in Ontario.

Inputs

Investment properties require the NRRP rebate application after closing, provided a 1-year lease is signed.

Note: Most builder pricing includes the HST and the rebate assigned back to the builder for principal residences. For investment properties, builders will typically charge the builder price + the rebate amount on closing, which you then claim back from the CRA via the NRRP.

Rebate Breakdown

Federal GST Portion (5%)

$30,000.00

Federal GST Rebate

$0.00

(36% of GST. Max $6,300. Phased out linearly between $350k and $450k)

Provincial HST Portion (8%)

$48,000.00

Provincial HST Rebate

$24,000.00

(75% of the 8% provincial portion. Capped at $24,000 for homes $400k+)

Total Expected Rebate

$24,000.00

Investment Property Note: You will likely need to pay this rebate amount to the builder on closing, and then apply to the CRA for reimbursement via the NRRP rebate.

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